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Exam Code: IIA-CIA-Part2
Exam Name: Practice of Internal Auditing
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1
The company's sales team plans to work late to provide the Chief Executive Officer (CEO) with a special report of sales before the quarter ends. After working for several hours, the team finds they cannot save or print the reports.
Which of the following controls is preventing them from completing their work?
A. Role-based access control
B. Mandatory access control
C. Discretionary access control
D. Time of Day access control
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Time of day restrictions limit when users can access specific systems based on the time of day or week. It can limit access to sensitive environments to normal business hours when oversight and monitoring can be performed to prevent fraud, abuse, or intrusion. In this case, the sales team is prevented from saving or printing reports after a certain time.

NEW QUESTION: 2
A company that produces rubber hose using Discreet orders accounts for raw material scrap after report as finished though inventory movement journals.
The company has noticed that most of the scrap that is recorded is due to start up that feeds the hose to the finishing process. In addition, the amount of scrap that is recorded is consistent regardless of the amount of hose being produced.
You need to account for material lost during startup.
What should you do?
A. Enter the amount of scrap that is consumed as variable scrap in the Bill of materials.
B. Enter the consumption amount on the line to match the actual amount used.
C. Do a case study for the scrap items and enter the average amount of scrap as a separate line items on the Bill of materials.
D. Enter the amount of scrap that is consumed as constant scrap in the Bill of materials.
Answer: C

NEW QUESTION: 3
あなたはMicrosoft SQL Server2012データベースを管理します。
データベース・サーバーに一時的なsecurityadminアクセスをUser1に提供します。
User1がログインをsecurityadminに加えるかどうか知る必要があります。 どのサーバー・レベル監査アクショングループを使用しなければなりませんか。
A. SERVER_PRINCIPAL_IMPERSONATION_GROUP
B. SERVER_STATE_CHANGE_GROUP
C. SERVER_ROLE_MEMBER_CHANGE_GROUP
D. SUCCESSFUL_LOGIN_GROUP
Answer: C
Explanation:
Explanation
The SERVER_ROLE_MEMBER_CHANGE_GROUP event is raised whenever a login is added or removed from a fixed server role. This event is raised for the sp_addsrvrolemember and sp_dropsrvrolemember stored procedures. Equivalent to the Audit Add Login to Server Role Event Class.
References:


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